What's new in depreciation for 2009 and 2010? This session will cover changes pertinent to both years. Will bonus depreciation be extended beyond 2009? Are there any new developments with the §179 expense deduction? If your client has ever claimed incorrect depreciation, Form 3115 is an excellent tool to correct any depreciation errors. This session will also review the depreciation recapture and unrecapture consequences when business assets are sold.